OUTLINES :

• 1. ACFE Fraud Tree

• 2. Finansial Statement Schemes
• 3. Corruption Schemes
• 4. Aset misappropriation Schemes
• 5. Kasus ENRON
ACFE Fraud Tree
Karakteristik Kategori Skema
FINANSIAL STATEMENT SCHEMES

Non
Financial
Financial

Asset/Revenue
Overstatement

Asset/Revenue
Understatements
 FINANSIAL
STATEMENT SCHEMES

• Timming Differences
• Fictitious Revenue
• Concealed Liabilities and Expenses
• Improrer Disclosures
• Improrer Asset Valuations
CORRUPTION SCHEMES

1. KONFLIK
2.PENYUAPAN
KEPENTINGAN

3.
4. PEMERASAN
GRATIFIKASI
EKONOMI
ILEGAL
ASET MISAPROPRIASI SCHEMES

• Larceny
• Fraudellent Disbursement
Cash • Skiming

• Billing Schemes
• Payroll Schemes
Fraudellent • Expense Reimbursement Schemes
Disbursement • Check Tampering Schemes
• Register Disbursement Schemes

• Misue
Inventory and All • Larceny
Other Assets
KASUS ENRON COORPORATION